A company produced and sold $2,300$ units of its only product this year. The sales price is $$183$ per unit. Fixed costs include overhead of $$69,000$ per year, and selling and administrative expenses of $$65,800$ per year. Variable costs per unit follow.

Direct materials

Direct labor

Variable overhead

Variable selling and administrative expenses

$$24$ per unit

$$26$ per unit

$$6$ per unit

$$5$ per unit

Use variable costing to compute contribution margin.

$\backslash$table$[[$Contribution Margin $($Variable Costing$),],[,,],[$Variable expenses,,$],[,,],[,,],[,,]]$